Subheading · Chapter 37 · Section VI, Products of the chemical or allied industries

HS 3704 00Photographic plates, film, paper, paper board and textiles, exposed but not developed

Photographic or cinematographic goods › Photographic plates, film, paper, paperboard and textiles, exposed but not developed

Customs duty
10%
4 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
6.5% to 18%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
3704 00 10Photographic paper, or paperboard10%18%kg
3704 00 20Cinematographic plates and film10%18%kg
3704 00 30Sensitised textiles10%18%kg
3704 00 90Other10%18%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 4 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty in force

  • Countervailing duty on goods from China and Taiwan: Nil to USD 1.16 per square metre, by origin and producer (until 26 Jun 2030). Digital Offset Printing Plates. 05/2025-CVD
  • Anti-dumping duty on goods from China, Japan, South Korea, Taiwan and Vietnam: Nil to USD 0.77 per square metre, by origin and producer (until 25 Dec 2029). Digital Offset Printing Plates. 28/2024-ADD

Charged on top of the duty above, only on goods from the countries named.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 4 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 18%.
  • Until 21 September 2025 18%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 85Photographic plates, film, paper, paperboard and textiles, exposed but not developed18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
3704Photographic plates, film, paper, paper board and textiles, exposed but not developed1.2%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 4 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3704 00, and China's below.

China: the same goods (3704 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 2 expired under 3704 00. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
3704.00.10.10Cinematographic film containing information or data on human genetic resources含有人类遗传资源信息资料的电影胶片6.5%MFN rate (no APTA concession on this line)6.5%13%13%V
3704.00.10.20Cinematographic film, exposed and developed, for broadcasting, cinema or television录有广播电影电视节目的电影胶片6.5%MFN rate (no APTA concession on this line)6.5%13%13%b
3704.00.10.90Other cinematographic film其他电影胶片6.5%MFN rate (no APTA concession on this line)6.5%13%13%None
3704.00.90.10Other exposed but not developed photographic plates and film, containing human genetic resource information含有人类遗传资源信息资料的其他已曝光未冲洗的摄影硬、软片18%MFN rate (no APTA concession on this line)18%13%13%V
3704.00.90.90Other exposed but not developed photographic plates and film其他已曝光未冲洗的摄影硬、软片18%MFN rate (no APTA concession on this line)18%13%13%None
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

3704.00.10Cinematographic film, exposed but not developed

3704.00.10.10Cinematographic film containing information or data on human genetic resources含有人类遗传资源信息资料的电影胶片
Unit
kg
MFN import duty
6.5%
Provisional import duty
None
General import duty
30%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates
  • VHuman genetic resources export certificate人类遗传资源材料出口出境证明
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Use用途
  • 3.Dimensions规格尺寸
  • 4.Material (soft film, hard film, paper, paperboard, textile, glue, etc.)材质(软片、硬片,纸、纸板、纺织物、胶等)
  • 5.Exposed or not是否已曝光
  • 6.Washed or not是否已冲洗
  • 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 8.GTIN
  • 9.CAS
  • 10.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
2.6%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
3.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3704001010999Cinematographic film containing human genetic resource information (exposed but not developed)含有人类遗传资源信息资料的电影胶片(已曝光但未冲洗)
3704.00.10.20Cinematographic film, exposed and developed, for broadcasting, cinema or television录有广播电影电视节目的电影胶片
Unit
kg
MFN import duty
6.5%
Provisional import duty
None
General import duty
30%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates
  • bRelease form for imported advertising films and TV programmes进口广告电影电视节目带(片)提取单
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Use用途
  • 3.Dimensions规格尺寸
  • 4.Material (soft film, hard film, paper, paperboard, textile, glue, etc.)材质(软片、硬片,纸、纸板、纺织物、胶等)
  • 5.Exposed or not是否已曝光
  • 6.Washed or not是否已冲洗
  • 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 8.GTIN
  • 9.CAS
  • 10.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
2.6%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
3.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3704001020999Cinematographic film, exposed, not developed, for recording radio, film or TV programmes录有广播电影电视节目的电影胶片(已曝光但未冲洗)
3704.00.10.90Other cinematographic film其他电影胶片
Unit
kg
MFN import duty
6.5%
Provisional import duty
None
General import duty
30%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Use用途
  • 3.Dimensions规格尺寸
  • 4.Material (soft film, hard film, paper, paperboard, textile, glue, etc.)材质(软片、硬片,纸、纸板、纺织物、胶等)
  • 5.Exposed or not是否已曝光
  • 6.Washed or not是否已冲洗
  • 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 8.GTIN
  • 9.CAS
  • 10.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
2.6%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
3.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3704001090999Other cinematographic film (exposed but not developed)其他电影胶片(已曝光但未冲洗)
3704.00.10.00Cinematographic film, exposed but not developed已曝光未冲洗的电影胶片Expired
Unit
kg
MFN import duty
6.5%
Provisional import duty
None
General import duty
30%
Import VAT
16%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
30 Dec 2018
Licences and certificates
  • ZAudio-visual products import approval or programme release form音像制品进口批准单或节目提取单
Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
3%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
CIQ codes
  • 3704001000999Cinematographic film, exposed but not developed已曝光未冲洗的电影胶片

3704.00.90Other exposed but not developed photographic plates, film, paper, etc.

3704.00.90.10Other exposed but not developed photographic plates and film, containing human genetic resource information含有人类遗传资源信息资料的其他已曝光未冲洗的摄影硬、软片

Including exposed but undeveloped photographic paper, paperboard and textiles包括已曝光未冲洗的感光纸、纸板及纺织物

Unit
kg
MFN import duty
18%
Provisional import duty
None
General import duty
70%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates
  • VHuman genetic resources export certificate人类遗传资源材料出口出境证明
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Use用途
  • 3.Dimensions规格尺寸
  • 4.Material (soft film, hard film, paper, paperboard, textile, glue, etc.)材质(软片、硬片,纸、纸板、纺织物、胶等)
  • 5.Exposed or not是否已曝光
  • 6.Washed or not是否已冲洗
  • 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 8.GTIN
  • 9.CAS
  • 10.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
14.4%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
14.4%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
9%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
9.8%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3704009010999Other exposed but not developed photographic plates and film, containing human genetic resource information含有人类遗传资源信息资料的其他已曝光未冲洗的摄影硬、软片
3704.00.90.90Other exposed but not developed photographic plates and film其他已曝光未冲洗的摄影硬、软片

Including exposed but undeveloped photographic paper, paperboard and textiles包括已曝光未冲洗的感光纸、纸板及纺织物

Unit
kg
MFN import duty
18%
Provisional import duty
None
General import duty
70%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Use用途
  • 3.Dimensions规格尺寸
  • 4.Material (soft film, hard film, paper, paperboard, textile, glue, etc.)材质(软片、硬片,纸、纸板、纺织物、胶等)
  • 5.Exposed or not是否已曝光
  • 6.Washed or not是否已冲洗
  • 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 8.GTIN
  • 9.CAS
  • 10.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
14.4%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
14.4%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
9%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
9.8%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3704009090999Other exposed but not developed photographic plates and film其他已曝光未冲洗的摄影硬、软片
3704.00.90.00Other exposed but not developed photographic plates, film (including exposed but not developed photosensitive paper, paperboard and textiles)其他已曝光未冲洗的摄影硬、软片(包括已曝光未冲洗的感光纸、纸板及纺织物 )Expired

Including exposed but undeveloped photographic paper, paperboard and textiles包括已曝光未冲洗的感光纸、纸板及纺织物

Unit
kg
MFN import duty
18%
Provisional import duty
None
General import duty
70%
Import VAT
16%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
14.4%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3.6%
Iceland
0%
Australia
0%
South Korea
5.4%
Georgia
0%
Mauritius
0%
CIQ codes
  • 3704009000999Other exposed but not developed photographic film in rolls or not (incl. exposed but not developed photosensitive paper, paperboard and textiles)其他已曝光未冲洗的摄影硬、软片(包括已曝光未冲洗的感光纸、纸板及纺织物)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous3703 90OtherOne level up3704Photographic plates, film, paper, paperboard and textiles, exposed but not developedNext3706 10Of a width of 35 mm or more

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.